Annex 9

Guidelines for Accounting and Reporting Greenhouse Gas Emissions

China Ceramics Manufacturing Enterprises

(Trial)

Instructions

I. Purpose and Significance of the Guidelines

In response to the request for “establishing and improving a system for

calculating the Greenhouse Gas (GHG) emissions and gradually creating a carbon

emission trading market” as made in the Outline of the 12th Five-Year Plan, and in

response to the request for “accelerating buildup of the working systems for

accounting GHG emissions at national, local and enterprise levels, and implementing

a system that allows the key enterprises to directly report their data on GHG

emissions and energy consumption”, in the Work Plan for GHG Emission Control

during the 12th Five-Year Plan Period (No. 41 [2011] issued by the State Council), in

order to ensure that the target of reducing the intensity of carbon dioxide emissions

per unit of GDP by 40%-45% by 2020 relative to 2005 will be achieved, the National

Development and Reform Commission (NDRC) has formulated the Guidelines for

Accounting and Reporting Greenhouse Gas Emissions from China Ceramics

Manufacturing Enterprises (Trial) (the Guidelines), with the aim to help enterprises (i)

scientifically calculate and report in a standard format their GHG emissions, (ii)

formulate their GHG emissions control plans, (iii) actively participate in carbon

trading, and (iv) enhance their social responsibilities. Meanwhile the Guidelines are

designed to pave the way for the competent authorities to establish and implement

the reporting system for GHG emissions from key enterprises to have the GHG

emissions status of key enterprises in support of decision-making processes.

II. Preparation Process

The Guidelines have been developed by experts from the National Center for

Climate Change Strategy and International Cooperation (NCSC), as entrusted by the

NDRC. The writing team has taken into account the research findings and practical

experiences for calculating and reporting GHG emissions from relevant enterprises

both in China and overseas, as well as the Guidance for Compiling Provincial

Greenhouse Gas Emission Inventory (Trial), issued by the NDRC General Office.

Through field investigations, in-depth studies and experimental accounting based on

individual cases, NCSC completed the development of the Guidelines for Accounting

and Reporting Greenhouse Gas Emissions from China Ceramics Manufacturing

Enterprises (Trial). Efforts have been made to ensure that the Guidelines are

science-based, comprehensive, standardized and practical. In the course of its

preparation, NCSC has received strong support from relevant experts from the China

Building Material Academy, China Building Material Test & Certification Group Co.,

Ltd., China Ceramics Industrial Association, China Chamber of Commerce for Import

and Export of Light Industrial Products and Arts Crafts Ceramics Branch among

others.

III. Main Contents

The Guidelines consist of the main text and two appendices. The seven sections

of the main text have clearly defined the application scope of the Guidelines, cited

documents and references, terminology and definition, accounting boundary,

accounting methodology, quality assurance and documentation, as well as report

contents and format, respectively. Emissions of carbon dioxide (not other types of

GHGs) are calculated for the purposes of the Guidelines. Emission sources include

fossil fuel combustion, industry manufacturing processes and consumption of net

purchased electricity for manufacturing. The application scope covers the enterprises

with qualified legal entities and independently accounted units that are treated as

legal entities, all being involved in the ceramics manufacturing industry.

IV. Issues that Need Clarification

The Guidelines list needed parameters for calculating and the recommended

value of emission factors which have referred to both China and overseas competent

authoritative documents such as the Guidance for Compiling Provincial Greenhouse

Gas Emission Inventory (Trial), China GHG Gas Inventory Research, Public Institutions

Energy Consumption Statistics System and China Energy Statistical Yearbook among

others.

Considering the fact that enterprise-based GHG emissions accounting and

reporting are a completely new and complicated endeavor, some inadequacies may

be found in practical application of the Guidelines, and it is hoped that those

application units may provide their individual feedbacks in a timely manner, all aimed

at making further revision in the future.

The Guidelines are published by the National Development

and Reform Commission, which is responsible for their interpretation and revision

when appropriate.

Contents

1. Application Scope..... 1

2. References.... 1

3. Terminology and Definitions.... 2

4. Accounting Boundary... 4

5. Accounting Methodology..... 5

5.1 Emissions from fossil fuels combustion..................................... 6

5.2 Emissions from Industrial Production Processes........................ 8

5.3 Emissions from Consumption of Net Purchased Electricity........ 10

6. Quality Assurance and Documentation………………………………………... 13

7. Content and Format of Report……………………………………………………… 13

7.1 Basic Information of Reporting Entities...................................... 13

7.2 Amount of GHG Emissions.......................................................... 13

7.3 Data for Activity Levels and Their Sources.................................. 13

7.4 Emission Factors and Their Sources............................................ 13

Appendix I............................................................................................. 15

Attached tables..................................................................................... 17

Appendix II ……………………………………………………………………………………… 20

1

1. Application Scope

The Guidelines apply to the accounting and reporting of GHG emissions from

ceramics manufacturing enterprises in China. Enterprises operating in ceramics

manufacturing within the Chinese territory may calculate and report their GHG

emissions, and formulate their individual GHG emission reports by using the methods

provided in the Guidelines.

The Guidelines lays down the methods for accounting, and obtaining relevant

parameters, default values, technical requirements and norms on reporting GHG

emissions.

Ceramics manufacturing enterprises that produce products other than ceramics and

emit GHGs need to calculate and report on the emissions caused by the production of

these products as per guidelines for calculating and reporting on GHG emissions of the

relevant enterprises.

The GHG emissions in the Guidelines refer to CO2 emissions of ceramics

manufacturing enterprises and do not include emissions of other greenhouse gases.

2. References

The Guidelines are established in line with existing international, national and

industry standards. Hence, some concepts and requirements in the Guidelines are cited

from and referred to the following guiding documents:

2006 IPCC Guidelines for National Greenhouse Gas Inventories

ISO 14064-1 GHG Part One: Norms and Guidelines for Quantification of and Report

on GHG Emissions and Removal from an Organizational Perspective

Guidance for Compiling Provincial Greenhouse Gas Emission Inventory for 2011

(trial)

GB/T 27969-2011 Evaluation System and Monitoring Methods for Energy

Consumption per Unit of Building and Sanitary Ceramic

GB/T 25464-2010 Standard on Pollutants Discharge of Ceramics Industry

GB/T 2359-2009 Measurement and Calculation Methods of Heat Balances and Heat

2

Efficiency of Ceramics Furnaces

GB/T 2589-2008 General Principles on Comprehensive Energy Consumption

Calculation

GB/T 21252-2007 Quota on Energy Consumption per Unit of Building and Sanitary

Ceramic

3. Terminology and Definitions

3.1 Greenhouse gases (GHGs)

A greenhouse gas is natural or man-made atmospheric component in gaseous

state that absorbs and emits radiation within the thermal infrared range. The GHGs

addressed in the Guidelines refer to the six types of GHGs which are controlled under

Annex A of the Kyoto Protocol, and they are carbon dioxide (CO2), methane (CH4), nitrous

oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur

hexafluoride (SF6). The GHGs mentioned in the Guidelines refer to CO2 emissions from

ceramics manufacturing enterprises.

3.2 Ceramics Manufacturing Enterprises

Ceramics manufacturing enterprises refer to any profit-making economic and

manufacturing organization with legal person status (or deemed a legal person) and a

stand-alone accounting system, which is engaged in the production and processing of

ceramics such as domestic ceramics, decorative ceramics, building and sanitary ceramics,

ceramics for chemical industry, electro-ceramics, structural ceramics, functional ceramics

and so forth.

3.3 Reporting Entity

A ceramics manufacturing enterprise that emits CO2 and calculates (report) its

emissions.

3.4 Activity Level Data

Activity level data refer to the basic data used to calculate CO2 emissions of

3

ceramics manufacturing enterprises, including fossil fuel consumption, lower calorific

value of fossil fuels, raw materials consumption, production output, consumption of net

purchased electricity, etc.

3.5 Emission Factors

The emission factor refers to the factor used to quantify the GHG emissions per

unit of activity level. An emission factor is usually derived from sample measurements or

statistical analysis, indicating the representative emission rate at a particular activity level

under given operating conditions.

3.6 Rate of carbon oxidation

Rate of carbon oxidation is the ratio at which carbon in fossil fuels has been

oxidized in the process of combustion and indicates the extent fossil fuels are

combusted.

4. Accounting Boundary

Ceramics manufacturing enterprises are the accounting and reporting entities of CO2

emissions in the Guidelines. A reporting entity should regard its legal entity as the

boundary for identifying, calculating and reporting all relevant emissions from the

production system within it, while any double or missing accounts should be avoided.

The scope of CO2 emissions accounting and reporting by ceramics manufacturing

enterprises includes emissions from fossil fuels combustion during operation (including

emissions from fossil fuel-based vehicles), emissions from production processes and

emissions from consumption of net purchased electricity. The CO2 emissions from

activities for the purpose of internal logistics, staff business trips, raw material

procurement, production management, sales system and energy and electricity

consumption for residential purposes are excluded. The accounting and reporting

boundary of CO2 emissions of ceramics manufacturing enterprises is as shown in Chart 1.

4

Chart1 Boundary of CO2 Emissions from Ceramics Manufacturing

Enterprises

Sources of CO2 emissions accounted and reported by ceramics manufacturing

enterprises include:

4.1 Emissions from fossil fuel combustion

Emissions from fossil fuel combustion refers to CO2 emissions from the

burning of fossil fuels in the process of ceramics production, for instance combustion of

coal, diesel, heavy oil, water gas, natural gas and liquefied petroleum gas. Equipment

that consumes fossil fuels includes gas generator, steam furnace, raw materials dryer,

spray dryer, ceramic billet dryer, kiln, etc. The CO2 emissions from the combustion of

gasoline, diesel and other fossil fuels that are consumed by vehicles for production

purposes also fall into this category.

4.2 Emissions from Industrial Production Processes

The carbonates, such as calcium carbonate (CaCO3) and magnesium carbonate

(MgCO3), that are contained in calcite, magnesite and dolomite as raw materials of

ceramics emit CO2 after decomposition under high temperature in the ceramics firing

process, as follows:

Preperation of ceramic

body

（Billet forging,

molding and fettling）

Firing

（Kiln firing、

cooling）

Glazing Ceramics

Processing

（Milling,

polishing, drying,

packaging）

Ceramics

产品

Main Production

and Processing

Procedures

Processing of Raw

Materials and Auxiliary Materials（Crushing,

milling, mixing,

screening, drying）

Combustion

of coal,

gasoline

and gas

Power Plant

（Procur

ed Power）

Emiss

ions

from

combu

stion

scomb

ustio

n of

fossi

l

fue

ls

Emissions

from

Consumption

of Net

Purchased

Power

Bound

ary

Emis

sion

from

prod

ucti

on

proc

ess

Fossil

Fuels for

Automobile

s

5

CaCO3 CaO + CO2

MgCO3 MgO + CO2

4.3 Emissions from Consumption of Net Purchased Electricity

Emissions from consumption of net purchased electricity refer to CO2

emissions from the consumption of net purchased electricity by electrified production

equipment in ceramics manufacturing enterprises, including those for storing and

distributing raw materials, crushing, grinding, mixing, sieving, and moulding raw

materials, forging, glazing and drying ceramic billet, cooling and distributing products,

and others. Such emissions actually take place at facilities under electricity suppliers.

Ceramics manufacturing enterprises that produce products other than

ceramics and emit GHGs need to calculate and report on the emissions caused by the

production of these products as per guidelines for calculating and reporting GHG

emissions of the relevant enterprises.

5. Accounting Methodology

The total CO2 emissions of ceramics manufacturing enterprises can be calculated by

the following equation:

Etotal = Ecombustion + EIndustry + Eelectricity （1）

Where,

Etotal is the total CO2 emissions of ceramics enterprises within the accounting

period (tCO2);

Ecombustion gives the CO2 emissions from fossil fuels combustion of ceramics

enterprises within the accounting period (tCO2);

EIndustry represents the CO2 emissions from industrial production processes of

ceramics enterprises within the accounting period (tCO2);

Eelectricity defines the CO2 emissions from consumption of net purchased electricity by

ceramics enterprises within the accounting period (tCO2);

5.1 Emissions from Fossil Fuels Combustion

6

5.1.1 Emissions Calculation Equation

The calculation of CO2 emissions from both fossil fuels combustion and fossil

fuels for vehicles in the process of ceramics production can follow Equation (2) below:

Ecombustion = (ADi EFi) （2）

Where,

Ecombustion represents the CO2 emissions from fossil fuels combustion of ceramics

manufacturing enterprises within the accounting period (tCO2);

ADi represents the activity level of i type of fossil fuel of ceramics manufacturing

enterprises within the accounting period (GJ);

EFi refers to the CO2 emission factors of i type of fossil fuel of ceramics

manufacturing enterprises within the accounting period (tCO2/GJ);

Data concerning the activity level of i type of fossil fuel of ceramics manufacturing

enterprises within the accounting period, or ADi , can be obtained by Equation (3):

ADi = FCi NCVi （3）

Where,

FCi constitutes the net consumption of i type of fossil fuel of ceramics enterprises

within the accounting period (t is the unit for solid or liquid fossil fuels; Nm3: unit for gas

fossil fuels);

NCVi is the lower calorific value of i type of fossil fuel of ceramics manufacturing

enterprises within the accounting period (GJ/t: unit for solid and liquid fossil fuels; GJ

/Nm3: unit for gas fossil fuels);

The equation for CO2 emission factor, EFi, of i type of fossil fuel used in equipment

m within the accounting period is calculated as follows:

EFi = CCi i 1 （4）

Where,

CCi is the carbon concentration per unit of calorific value of i type of fossil fuel of

ceramics manufacturing enterprises within the accounting period (tC/GJ);

i is the rate of carbon oxidation of i type of fossil fuel of ceramics manufacturing

7

enterprises within the accounting period (%wt);

1 Shows the ratio of CO2 to C in terms of molecule weight.

5.1.2 Acquisition of Data for Activity Level

Data for activity level in relation to CO2 emissions from fossil fuels combustion

is the product of consumption of various types of fossil fuels of ceramics manufacturing

enterprises and their lower calorific values within the accounting period.

The actual consumption of a specific type of fossil fuels of ceramics

manufacturing enterprises within the accounting period can be determined by looking

into the changes of purchased amount, sold amount and stocked amount of this type of

fossil fuel. Purchased and sold amounts of fossil fuels are based on the figures on

settlement statements, such as purchase or sales orders. Data on changes of stock can be

collected in reference to the regular stock records or by other methods in accordance

with relevant requirements. The consumption of various types of fossil fuels of ceramics

manufacturing enterprises within the accounting period can be calculated by Equation

(5):

FCi = Qfuel, 1 + (Qfuel, 2-Qfuel, 3) Qfuel, 4 （5）

Where,

FCi is the net consumption of fossil fuels of ceramics manufacturing enterprises

within the accounting period (t is the unit for solid or liquid fossil fuels; Nm3 is the unit

for gas fossil fuels);

Qfuel,1 describes the purchase amount of fossil fuels of ceramics manufacturing

enterprises within the accounting period (t: unit for solid or liquid fossil fuels; Nm3: unit

for gas fossil fuels);

Qfuel,2 refers to the amount in stock of fossil fuels of ceramics manufacturing

enterprises at the beginning of the accounting period (t: unit for solid or liquid fossil fuels;

Nm3: unit for gas fossil fuels);

Qfuel,3 refers to the final amount in stock of fossil fuels of ceramics manufacturing

enterprises at the end of accounting period (t: unit for solid or liquid fossil fuels; Nm3:

8

unit for gas fossil fuels);

Qfuel,4 is the sold amount of fossil fuels of ceramics manufacturing enterprises

within the accounting period (t is the unit for solid or liquid fossil fuels; Nm3: unit for gas

fossil fuels);

The ceramics manufacturing enterprises can use the default values of lower calorific

values of fossil fuels offered in the Guidelines (See Table 2.1 in Appendix II).

5.1.3 Acquisition of Emission Factors

The default values in table 2.1 of Appendix II can be taken as references for the

carbon concentration per unit of calorific value and the rate of carbon oxidationi of i

type of purchased fossil fuel.

5.2 Emissions from Industrial Production Processes

5.2.1 Emissions Equation

CO2 emissions generated in the process of ceramics production largely come

from ceramics firing, where calcium carbonate (CaCO3) and magnesium carbonate

(MgCO3) decompose under high temperature and emit CO2. These emissions can be

calculated by the equation below:

Eindustry = [Fraw material material (Ccaco 2 + Cmgco 3)]（6）

Where,

EIndustry is the CO2 emissions produced in the process of industrial production of

ceramics manufacturing enterprises within the accounting period (tCO2);

FRaw Materials is consumption of raw materials by ceramics manufacturing enterprises

within the accounting period (t);

Raw Materials refers to the utilization rate of raw materials of ceramics manufacturing

enterprises within the accounting period (%wt);

Ccaco3 is the mass fraction of CaCO3 in raw materials used by ceramics

manufacturing enterprises within the accounting period (%wt);

9

CMgCO3 is the mass fraction of MgCO3 in raw materials used by ceramics

manufacturing enterprises within the accounting period (%wt);

2— Conversion coefficient of molecule weight between CO2 and CaCO3;

3— Conversion Coefficient of molecule weight between CO2 and MgCO3;

5.2.2 Acquisition of Data for Activity Level

Data for activity level of industrial production include annual consumption of

raw materials of ceramics manufacturing enterprises, utilization rate of raw materials

and mass concentration of CaCO3 and MgCO3 in raw materials.

Consumption of raw materials can be determined by the changes of purchased,

sold and stocked raw materials within the accounting period. Purchased and sold

amounts of raw materials are based on the figures on settlement statements, such as

purchase or sales orders. Data on changes of stock of raw materials can be collected in

reference to the regular stock records or by other methods in accordance with relevant

requirements. Consumption of raw materials can be calculated by Equation (7):

Fraw materials= Qraw materials, 1 + (Qraw materials, 2-Qraw materials, 3) Qraw

materials, 4 （7）

Where,

FRaw Materials is consumption of raw materials by ceramics manufacturing

enterprises within the accounting period (t);

Qraw materials, 1 stands for the purchased amount of raw materials by ceramics

manufacturing enterprises within the accounting period (t);

Qraw materials, 2 constitutes the stock amount of raw materials of ceramics

manufacturing enterprises at the beginning of accounting period (t);

Qraw materials, 3 is the stock amount of raw materials of ceramics manufacturing

enterprises at the end of the accounting period (t);

Qraw materials, 4 is the sold amount of raw materials of ceramics manufacturing

enterprises within the accounting period (t);

10

Utilization rate of raw materials (Raw Materials) is determined by the actual

production of ceramics manufacturing enterprises.

The contents of CaCO3 and MgCO3 should be tested on each batch of raw

materials, and calculated based on weighted average contents of CaCO3 and MgCO3 in

raw materials within the accounting period. The following standards must be adhered to

in testing for the contents of CaCO3 and MgCO3 in raw materials: GB/T4743 Methodology

on Chemical Analysis of Ceramic Materials and Products, QB/T2578-2002 Methodology

on Photometric Analysis of Chemical Components of Ceramic Raw Materials, etc.

5.3 Emissions from Consumption of Net Purchased Electricity

5.3.1 Emissions Calculation Equation

The CO2 emissions from consumption of net purchased electricity for

production by ceramics manufacturing enterprises can be calculated with the equation

below:

Eelectricity = (EAelectricity EFelectricity grid) （8）

Where,

Eelectricity indicates CO2 emissions from consumption of net purchased electricity

for production within the accounting period (tCO2);

EAelectricity is the consumption of net purchased electricity for production within

the accounting period (MWh);

EFelectricity grid refers to CO2 emissions factor for the regional electricity grid which

supplied net purchased electricity for production within the accounting period

(tCO2/MWh).

5.3.2 Acquisition of Data for Activity Level

The activity level data pertinent to CO2 emissions from the net purchased

electricity for production is the consumption of net purchased electricity for production.

The consumption of net purchased electricity for production can be acquired from the

sale/purchase settlement documents archive by suppliers/ceramics manufacturing

enterprises, namely:

11

EAelectricity = Qelectricity supply, 1 Qelectricity supply,2 （9）

Where,

EAelectricity is the consumption of net purchased electricity for the production by

ceramics manufacturing enterprises within the accounting period (MWh);

Qelectricity supply, 1 means the consumption of externally purchased electricity for

production of ceramics manufacturing enterprises within the accounting period (MWh);

Qelectricity supply,2 is the electricity output of ceramics manufacturing enterprises

within the accounting period(MWh).

5.3.2 Emission Factors for Consumption of Net Purchased Electricity for Production

To reflect the electricity mix and specific emissions of different areas, emission

factors of regional electricity grids are recommended to be taken as CO2 emissions

factors of net purchased electricity for production. According to the current layout of the

state power grid, namely, North China Grid, Northeast China Grid, East China Grid,

Center China Grid, Northeast China Grid and South China Grid, CO2 emission factors of

regional power grids can be calculated by the equation below:

EFElectricity Grid = （10）

Where,

EFElectricity Grid refers to CO2 emission factors of regional electricity grids within the

accounting period (tCO2/MWh);

EElectricity Grid, Fossil Fuels is the CO2 emissions from electricity generation using fossil

fuels in regional power grids within the accounting period (tCO2);

PSElectricity Grid represents total electricity supply of regional electricity grids within

the accounting period (MWh);

The CO2 emissions from electricity generation using fossil fuels in regional electricity

grids and the total electricity supply of regional electricity grids differ over the years and

should be updated from the data released annually by the NDRC and Yearbook of China

12

Electricity, which is compiled by the Editorial Committee of Yearbook of China Electricity

and published by China Electric Electricity Press.

6. Quality Assurance and Documentation

Ceramics manufacturing enterprises should establish a quality assurance and

documentation system for their CO2 emission reports, the content of which includes:

Establishing a set of rules and regulations for quantifying and reporting CO2

emissions, including organizations, designated institutions, work procedures, etc.

Establishing a table for CO2 emission sources, identifying appropriate quantification

method correspondingly, documenting and archiving.

Establishing a program for data acquisition, monitoring plan and work procedures

and designating relevant units and personnel the responsibilities of sampling,

monitoring, analyzing, recording, collecting and documenting.

Establishing contingency measures for cases of data loss and of changes in

production or reporting method.

Establishing plans for regular calibration and testing of monitoring equipment.

Establishing norms for files management and keeping and maintaining files and data

records on annual GHG report.

7. Content and Format of Report

The reporting entity should report the following information in line with the format

provided in the Appendix I:

7.1 Basic information of the reporting entity

The basic information of the reporting entity should include the name or title,

business nature, reporting year, industrial sector, Organization Code Certificate, legal

representative, person responsible for filling in the report, and focal point of the

reporting entity.

13

7.2 Amount of GHG emissions

A reporting entity should report the total GHG emissions of the enterprise for

the accounting and reporting period. It should also report emissions from fossil fuels

combustion, emissions from the process of industrial production and emissions from

consumption of net purchased electricity separately.

7.3 Data for Activity Level and their Sources

The reporting entity should report the net consumption and lower calorific

values of the various types of fossil fuels, consumption of raw materials, utilization rate

of raw materials and volume of net purchased electricity that are consumed in the

production of all products.

In case the enterprise engages in production of other products, it should report

its data for activity level and sources as required by the guidelines for accounting and

reporting GHG emissions of relevant sectors.

7.4 Emission factors and their sources

A reporting entity should report the carbon concentration per unit of calorific

value and data about the rate of carbon oxidation of various fossil fuels it consumed. It

should also report emission factors adopted by the enterprise for calculating its

electricity consumption.

In case the enterprise engages in production of other products, it should report

its data for activity level and sources as required by the guidelines for accounting and

reporting GHG emissions of relevant sectors.

14

Appendix I: Report Format Template

Greenhouse Gas Emission Report

China Ceramics Manufacturing

Enterprises

Reporting Entity (Official Seal):

Reporting Year:

Date of Production: (Day/Month/Year)

15

In accordance with the Guidelines for Accounting and Reporting Greenhouse Gas

Emission from China Ceramics Manufacturing Enterprises (Trial) (the Guidelines) issued

by the National Development and Reform Commission (NDRC), this reporting entity has

accounted the total GHG emissions amount of its enterprise for the year _____, and

filled in the data in the relevant tables. The entity herewith reports the relevant

information as follows:

I. Basic Information of Enterprise

II. Greenhouse Gas Emissions

III. Explanatory Description of Activity Level Data and Sources

IV. Explanatory Description of Emission Factors and Sources

This report is true and reliable. If the information provided in this report fails to

reflect the reality, this enterprise represented by its legal person will bear the

corresponding legal responsibility.

Legal Person (Signature):

(Day/Month/Year)

Attachments:

Table 1-1: Carbon Dioxide Emissions of the Reporting Entity in Year

Table 1-2: Activity Level Data for the Reporting Entity in Year

Table 1-3: Emission Factors and Relevant Data for the Reporting Entity in Year

16

Table 1-1: Carbon Dioxide Emissions for the Reporting Entity in Year

Total CO2 Emissions of the Enterprise（tCO2）

Emissions from fossil fuel combustion（tCO2）

Emissions from industrial processes（tCO2）

Emissions (tCO2) from consumption of net purchased electricity

（tCO2）

17

Table 1-2: Activity Level Data for the Reporting Entity in Year

Type of fuels Net consumption

（t，104Nm3）

Lower calorific value

（GJ/t，GJ/104 Nm3）

Fossil fuel

combustion *

Anthracite

Bituminous coal

Lignite (brown coal)

Mould coal

Coke

Crude oil

Gasoline

Diesel

General Kerosene

Fuel oil

Coal tar

LNG

LPG

Other petroleum products

Natural gas

Water gas

Coke oven gas

Other gases

Refinery gas

Industrial processes

Industrial production

activity Data

Unit

Raw material t

Utilization rate of raw material

%wt

Calcium carbonate content

%wt

Magnesium carbonate content

%wt

Net purchased

electricity

Amount Data Unit

Net purchased

electricity

MWh

* The reporting entity should add any other types of energy actually used by the enterprise in

its operations, which are not listed in this table.

18

Table 1-3: Emission Factors and Calculation Coefficient for the Reporting Entity in Year

Type of fossil fuel

Carbon content per

unit of calorific value

（tC/GJ）

Rate of carbon

oxidation（%）

Fossil fuel

combustion*

Anthracite

Bituminous coal

Lignite (brown coal)

Mould coal

Coke

Crude oil

Gasoline

Diesel

General Kerosene

Fuel oil

Coal tar

LNG

LPG

Other petroleum products

Natural gas

Water gas

Coke oven gas

Other gases

Refinery gas

Industrial processes

Emission factor

for industrial

processes

Data

Unit

Net purchased electricity for production

Electricity grid

and its emission

factor

Data

Unit

tCO2/MWh

* The reporting entity should add any other types of energy actually used by the enterprise in its

19

operations, which are not listed in this table.

20

Appendix II Relevant Default Values

Table 2-1: Possible Type of Fuel and Default Values of their Carbon

Content per Unit of Calorific Value, Rate of Carbon Oxidation, and

Lower Calorific Value

Type of fuel

Fuel

Unit

Lower calorific value a)

（GJ/t, GJ/104Nm

3）

Carbon content per unit of calorific b)

（tc/TJ）

Rate of carbon

oxidation

b)

（%）

Solid

fuel Anthracite t 23.2

c) 27.8 94

Bituminous coal

t

22.3 c)

25.6 93

Lignite (brown coal)

t

14.8 c)

27.8 96

Mould coal t 17.5 d)

33.6 90

Coke t 28.4 28.8 93

Liquid

fuel Crude oil t 41.8 20.1 98

Gasoline t 43.1 18.9 98

Diesel t 42.7 20.2 98

General Kerosene

t

43.1 19.6 98

Fuel oil t 41.8 21.0 98

Coal tar t 33.5 22.0 98

LNG t 51.4 d)

15.3 99

LPG t 50.2 17.2 99

Other petroleum products

t

40.9 d)

20.0 98

Gaseous

fuel Natural gas Nm

3 389.3 15.3 99

Water gas Nm3 10.4 12.2 99

Coke oven gas Nm3 173.5 13.6 99

Other gases Nm3 52.3 12.2 99

Refinery gas Nm3 46.1 18.2 99

a) Data source：China Energy Statistical Yearbook 2012, China Statistics Press, Beijing,

2011;

b) Data source：Guidance for Compiling Provincial Greenhouse Gas Emission Inventory

(Trial), Table 2.6 and Table 2.7

c) Data source： China’s Studies on Greenhouse Gas Inventory，Table 2-54(a), China

Environmental Science Press, Beijing, 2007; and

21

d) Data source：Statistical Rules on Energy Consumption by Public Service, Part VI,

Appendix II, developed by the Government Offices Administration of the State Council

and reviewed and approved by National Bureau of Statistics in July 2011.